October is one of the months marked in red on the fiscal calendar by any self-employed worker or company, since it is the month in which you have to file different taxes corresponding to the third quarter of the year.
That is why from AYCE Laborytax we wanted to review the
fiscal calendar of October 2018,
so that you know what your tax obligations are and do not miss the filing deadlines for each of them.
Tax obligations for the month of October 2018
Although throughout the year there are numerous obligations marked by the
fiscal calendar of 2018,
today we stop to set the important dates of the month of October. Notes!
Until October 1, 2018
> VAT
August 2018:
- Self-accuracy: model 303.
- Entity group, individual model: model 322.
- Group of entities, aggregate model: model 352.
Until October 22, 2018
> Income and Companies
Both the self-employed and companies have until October 22 to submit withholdings, as well as income on account for income from work, economic activities, prizes, certain capital gains and income imputations, income obtained from shares and participations of collective investment institutions, rental income from urban real estate, real estate capital, authorized persons and account balances.
- September 2018 – Large companies: Models 111, 115, 117, 123, 124, 126, 128 and 230.
- Third quarter 2018: Models 111, 115, 117, 123, 124, 126, 128 and 136.
> Fractional Payments of Rent:
- Third quarter 2018: direct estimate model 130 and objective estimate model 131.
> Fractional payments of Companies and Permanent Establishments of Non-Residents:
- Current year: general regime model 202 and fiscal consolidation regime model 222.
> VAT
September 2018:
- Declaration of operations included in the IGIC registration books and other operations: form 340.
- Summary declaration of intra-community operations: form 349.
- Operations assimilated to imports: model 380.
Third quarter 2018:
- Self-accuracy: model 303.
- Declaration – non-periodic settlement: form 309.
- Telecommunications, radio, television or electronic services in VAT: form 368.
- Operations assimilated to imports: model 380.
Other:
- Request for refund of the equivalence surcharge and occasional taxpayers: form 308.
- Reimbursement of compensation in the special regime for agriculture, livestock and fisheries: model 341.
> Tax on insurance premiums
- September 2018: model 430.
> Excise duties on manufacturing
July 2018:
- Large companies: model 553, 554, 555, 556, 557, 558, 561, 562 and 563.
September 2018:
- Models 548, 566, 570, 580, 581.
Third quarter 2018:
- Models 521, 522, 547, 582.
- Activities V1, V2, V7, F1, F2: model 553.
- Return requests: models 506, 507, 508, 524 and 572.
Declaration of operations by registered recipients, tax representatives and authorized recipients: form 510.
> Excise duty on electricity
September 2018:
- Large companies: model 560.
Third quarter 2018:
- Except large companies: model 560.
> Environmental taxes
Third quarter 2018:
- Payment in instalments: form 585.
> Excise duty on coal
- Third quarter 2018. Model 595.
Until October 30, 2018
> VAT
September 2018:
- Self-accuracy: model 303.
- Entity group, individual model: model 322.
- Entity group, added model: model 353.
Until October 31, 2018
> Tax identification number
Third quarter 2018:
- Accounts and operations whose holders have not provided the NIF to credit institutions: form 195.
> Tax current account
- Application for inclusion for the year 2018: CCT
In case of resignation, this must be formulated through the application form for inclusion / communication of renunciation to the current account system in tax matters.
conclusion
As we have just seen, October is a very intense month in terms of tax obligations,highlighting form 303 for the corresponding declaration of the third quarter of 2018.
We recommend that you process all the procedures and obligations that you must present well in advance to be up to date with the Tax Agency.
Remember that if you need advice or information of any kind, you can contact our team of
tax advisors
without any commitment.
